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All Journal BALANCE Jurnal Akuntansi dan Bisnis Jurnal Media Ekonomi Jurnal AkunStie (JAS) PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen dan Bisnis Digital JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi Akuntansi Manajemen Agribisnis
Marliza, Yayuk
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PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Wiguna, Kusnadi Yudha; Wati, Riswati; Marliza, Yayuk
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1956

Abstract

The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.
OPTIMALISASI OPTIMALISASI PENDAPATAN ASLI DAERAH MELALUI EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN RESTORAN DI KOTA LUBUKLINGGAU Marliza, Yayuk
Jurnal AkunStie (JAS) Vol 9 No 1 (2024): Jurnal AkunStie (JAS) Juni 2024
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v10i1.2303

Abstract

Tujuan penelitian ini untuk mengetahui Efektivitas dan kontribusi Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah Kota Lubuklinggau. Jenis penelitian adalah penelitian deskriptif, Sumber data yaitu data primer dan data sekunder. Metode pengumpulan data adalah wawancara dan dokumentasi. Teknik analisis data kualitatif dengan metode analisis data deskriptif. Hasil penelitian menunjukkan Rata-rata rasio efektivitas Pajak Hotel dari tahun 2017 sampai dengan tahun 2022 sebesar 66,35% ini tergolong dalam kriteria tidak efektif. Rata-rata rasio efektivitas Pajak Restoran dari tahun 2017 sampai dengan tahun 2022 sebesar 88,30% ini tergolong dalam kriteria kurang efektif. Hasil perhitungan kontribusi Pajak Hotel terhadap PAD rata-rata kontribusi Pajak Hotel terhadap PAD dari tahun 2017 sampai dengan tahun 2022 sebesar 1,78% menunjukkan kriteria Pajak Hotel kurang mempunyai kontribusi terhadap PAD. Rata-rata kontribusi Pajak Restoran terhadap PAD dari tahun 2017 sampai dengan tahun 2022 sebesar 5,16% menunjukkan kriteria Pajak Restoran sangat mempunyai kontribusi terhadap PAD.
Pengaruh Gross Profit, Operating Profit, Net Profit Terhadap Cash Flow Pada Industri Manufaktur Sub Sektor Semen Tahun 2017 - 2022 Marliza, Yayuk; Febriyanti, Tiara; Herawati, Herawati
Jurnal Manajemen dan Investasi (MANIVESTASI) Vol. 6 No. 2 (2024): Jurnal Manajemen dan Investasi (MANIVESTASI), Desember 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmanivestasi.v6i2.17818

Abstract

ABSTRACT This research aims to determine the effect of gross profit, operating profit and netprofit on cash flow in cement sub-sector manufacturing companies in 2017 – 2022. This is quantitative research. The operational variables of this research are gross profit,operating profit, net profit as independent variables and cash flow as dependent variable. Data used in this research was secondary data with documentation method. The data analysis used in this research was multiple linear regression analysis. The result of this study shows: First, gross profit (X1) has a significant effect on cash flow with a value of 4,685 > 2,051. Second, operating profits (X2) has a significant effect on current cash with a value of 2,773 > 2,051. Third, net profit (X3) has no effect on cash flow with value - 2,051 < 1,996 < 2,051. Meanwhile, based on the results of the F test, it shows that simultaneously gross profit, operating profit and net profit have effect on cash flow with a value of 15,040 > 3 , 354. The gross profit operating profit and net profit have 58.4% contribution on cash flow and 41,6% by other factors. Keywords : Gross Profit, Operating Profit, Net Profit, Cash Flow. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh dari laba kotor, laba operasi dan laba bersih terhadap arus kas pada perusahaan manufaktur sub sektor semen tahun 2017 – 2022. Penelitian ini termasuk penelitian kuantitatif. Operasional variabel penelitian ini adalah laba kotor, laba operasi, laba bersih sebagai variabel independen dan arus kas sebagai variabel dependen. Data yang digunakan dalam penelitian ini adalah data sekunder dengan metode pengumpulan data dokumentasi. Analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil akhir dari penelitian ini : Pertama, laba kotor (X1) berpengaruh signifikan terhadap arus kas dengan nilai 4, 685 > 2, 051, Kedua laba operasi (X2) berpengaruh signifikan terhadap arus kas dengan nilai 2, 773 > 2,051, Ketiga laba bersih (X3) tidak berpengaruh terhadap arus kas dengan nilai -2, 051 < 1,996 < 2, 051. Sedangkan berdasarkan hasil pengujian uji F menunjukkan bahwa secara simultan laba kotor, laba operasi dan laba bersih berpengaruh terhadap arus kas dengan nilai 15, 040 > 3, 354. Dimana 58,4% dipengaruhi oleh laba kotor, laba operasi dan laba bersih, 41,6% dipengaruhi faktor lain. Keywords : Laba Kotor, Laba Operasi, Laba Bersih dan Arus Kas.
PEMBUATAN MIKROORGANISME LOKAL (MOL) BERBAHAN DASAR LIMBAH NASI UNTUK PROSES FERMENTASI PUPUK DAN PAKAN TERNAK DI DESA G1 MATARAM MUSI RAWAS Marliza, Yayuk; Reza Riadi; Lilis Setiani
PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Desember
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/pakdemas.v4i1.335

Abstract

Local Micro Organisms (MOL) are fermented solutions made from various locally available resources, both plants and animals. MOL can be used as a fermentation mixture for making animal feed and organic fertilizer. In G1 Mataram Village, Musi Rawas Regency, there is a lot of rice plant waste, namely straw which has not been fully utilized by breeders to be processed into feed through fermentation with MOL solution. This activity aims to help the community utilize agricultural waste and household waste in the form of stale rice to become products with economic value. Activities include program outreach, determining target communities, namely home-scale farmers, training and mentoring as well as program monitoring and evaluation. Through this program, public knowledge increases regarding the use of waste into animal feed and liquid organic fertilizer which has useful and selling value.
ANALISIS PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BPR SINDANG BINAHARTA LUBUKLINGGAU Wiguna, Kusnadi Yudha; Marliza, Yayuk; Kurniadi, Anton
Jurnal Media Ekonomi (JURMEK) Vol 25 No 1 (2020): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v25i1.829

Abstract

The purpose of this study was to determine the internal control of credit granting at PT. BPR Sindang Binaharta Lubuklinggau. This research is a qualitative descriptive study. Source of data used sourced from the primary form of observation of the operational activities of PT. BPR Sindang Binaharta Lubuklinggau and interviews with employees (commissioners, directors, internal audit team, and employees), as well as related customers regarding the internal control of lending at PT. BPR Sindang Binaharta Lubuklinggau. Secondary data obtained directly from PT. BPR Sindang Binaharta Lubuklinggau in the form of documentation relating to internal control of credit extension. The results showed the internal control of credit granting at PT. BPR Sindang Binaharta Lubuklinggau as a whole has been largely carried out well, but there are still weaknesses, namely the lack of objective AO marketing as a surveyor in credit lending decisions, and the absence of separation of authority, main tasks and functions between the AO marketing, analysts credit, and billing.
PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN BUKU DI PT YUDHISTIRA CABANG LUBUKLINGGAU Marliza, Yayuk; Syafitri, Anggia
Jurnal Media Ekonomi (JURMEK) Vol 28 No 2 (2023): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i2.2110

Abstract

Penelitian ini untuk mengetahui pengaruh harga terhadap keputusan konsumen di PT Yudhistira Cabang Lubuklinggau. Metode yang digunakan adalah metode kuisioner yaitu promosi dan harga terhadap keputusan konsumen. Rumusan masalah dalam penelitian ini adalah apakah Promosi dan Harga memiliki pengaruh terhadap Keputusan Konsumen di PT Yudhistira Cabang Lubuklinggau. nilai thitung adalah sebesar 2,70 dan ttabel adalah sebesar 1,669. tingkat signifikan = 0,000< (α ) 0.05, df (n-2) 50 – 2 = 48 adalah sebesar 1,669 Sehingga dengan demikian bahwa thitung > ttabel. Dan dapat ditarik kesimpulan bahwa Ha diterima, sehingga terdapat pengaruh yang signifikan Promosi terhadap keputusan konsumen PT. Yudistira Cabang Lubuklinggaunilai R Square atau koefisien determinasi sebesar 0,42 berarti bahwa varian Keputusan konsumen dijelaskan oleh Promosi dan Harga dapat mempengaruhi keputusan konsumen konsumen sebesar 42%. Dan sisanya (100 – 42) 58%. nilai Fhitung = 41 sedangkan Ftabel = 3,30 dan tingkat kemaknaan secara simultan signifikansinya adalah 0,000 < (α) = 0,05, df = n – k = 50- 2 – 1 = 57 adalah sebesar 41 sehingga Ho ditolak dan Ha diterima. artinya menunjukkan bahwa secara (simultan) variabel bebas X1(Promosi) dan X2 (Harga) memiliki pengaruh signifikan terhadap Y (keputusan konsumen konsumen) jadi bukti kebenarannya dan hipotesisnya dapat diterima PT. Yudistira Cabang Lubuklinggau.
The The Influence Of Profitability And Leverage On Tax Avoidance At PT Panin Sekuritas Tbk For The Period 2017 - 2023 Harahap, Shela Nopyanti; Marliza, Yayuk; Oktavianie, Rian
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8692

Abstract

This study aims to determine the effect of Profitability and Leverage on Tax Avoidance at PT Panin Sekuritas Tbk for the 2017-2023 period. This study is a quantitative study. The operational variables of this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The data used in this study are secondary data with documentation data collection methods. Data analysis used in this study is multiple linear regression analysis. The final results of this study are: First, profitability (X1) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.580 < 2.77645, Second leverage (X2) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.586 < 2.77645. Meanwhile, based on the results of the F test, it shows that simultaneously profitability and leverage do not have a significant effect on tax avoidance with a value of 0.200 < 7.709. Where 9.1% is influenced by profitability and leverage, and 90.9% is influenced by other factors.
Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara Indika, Miki; Marliza, Yayuk; Marisa, Aulia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa secara parsial dan simultan berpengaruh terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara.Penelitian ini termasuk penelitian kuantitatif. operasional variabel penelitian ini adalahDana Desa (X1), Alokasi Dana Desa (X2) dan Belanja Desa (Y) Teknik analisa dengan regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkanDana Desa berpengaruh terhadap Belanja Desa, hal tersebut ditunjukkan dengan nilai thitung> ttabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Alokasi Dana Desa berpengaruh signifikah terhadap Belanja Desa. Hal tersebut dapat ditunjukkan pada nilai hasilnya menunjukkan bahwa nilai t hitung> t tabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Berdasarkan hasil regerasi secara simultan (uji F) menunjukkan bahwa Dana Desa (X1) dan Alokasi Dana Desa (X2) secara serentak atau bersama-sama berpengaruh terhadap Belanja Desa. Hasil perhitungan uji F diperoleh Fhitung> Ftabel yaitu 216,718 > 19,00 dengan nilai signifikan sebesar 0,005 < 0,05, sehingga dapat disimpulkan bahwa Ha ditetima (Hipotesis alternative diterima). Hasil uji koefisien determinasi (R2), dimana Nilai dari koefisien determinan Adjusted R Square (R2) pada penelitian ini adalah sebesar 0,991 atau 99,1%. Artinya kemampuan variabel independen yang terdiri dari Dana Desa dan Alokasi Dana Desa dapat menjelaskan variabel dependen Belanja Desa sebesar 99,1% sedangkan sisanya sebesar 0,9% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model regresi. The aim of this study is to see whether village budget and it’s allocation partially and simultaneously affect village expenditure in Rantau Kadam village government, Karang Dapo district North Musi Rawas regency. This is quantitative study through village budget (x1),village budget allocation (x2) and village expenditure (Y). Analyzing data technique of this study is double linear regression and SPSS program. The result of this study showed that village budget gave significant effect toward village expenditure with tcount> ttable namely 13,046 > 2,920 by significant value 0,006 < 0,05 by means Ho was rejected and Ha was accepted. Based on double linear regression(f-test) showed that village budget (X1) and it’s allocation (X2) simultaneously gave the significant effect to village expenditure as the result of F-test, it was obtained Fcount> Ftable namely 216,718>19,00 by significant value is 0,005 < 0,05, thus Ha was accepted and Ho was rejected. Cooficient determination test (R2) showed 0,991 or 99,1 percent which means independent variable consisted of village budget and it’s allocation influenced dependent variable (village expenditure) reached 99,1 percent,while 0,9 percent was influenced by other factors.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON RETURN ON ASSETS AT PT ASTRA INTERNATIONAL Tbk Fredy Andito; Marliza, Yayuk; Kusnadi Yudha Wiguna
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.334

Abstract

Abstract The aim of this research is to determine the influence of managerial ownership, institutional ownership and company size on return on assets at PT Astra International Tbk. This research includes quantitative associative research. The data used is secondary data in the form of PT Astra International Tbk's financial reports for 2015- 2022 which were obtained via www.astra.co.id. The results of testing the research hypothesis at the 95% confidence level show that managerial ownership, institutional ownership and company size have no effect on return on assets (ROA). Likewise, simultaneously, managerial ownership, institutional ownership and company size have no effect on ROA with a coefficient of determination of 7.4%.
Co-Authors Febriyanti, Tiara Fredy Andito Harahap, Shela Nopyanti Herawati Herawati Indika, Miki Kurniadi, Anton Kusnadi Yudha Wiguna Lilis Setiani Marisa, Aulia Oktavianie, Rian Reza Riadi Syafitri, Anggia Wati, Riswati Wiguna, Kusnadi Yudha